Resale certificates by state
District of Columbia resale certificate
The official form, whether District of Columbia takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.
Official sources checked
Quick answer
- Official form
- Certificate of Resale, District of Columbia Sales and Use Tax (OTR-368) · Get the form (opens in a new tab)
- Issued by the District of Columbia Office of Tax and Revenue.
- Expires?
- Yes
- Since November 1, 2017, an authorized DC resale certificate is valid for one year, carries an expiration date, and must be renewed through the annual process on MyTax.DC.gov. Accepting an expired certificate is treated as bad faith by the vendor.
- Accepts the SST certificate?
- Unconfirmed
- Accepts the MTC certificate?
- No
- Out-of-state buyers can use it?
- With limits
- Purchasers located outside the District can use the OTR-368 only after registering with OTR by filing Form FR-500, because the certificate is valid only when it shows the purchaser's DC sales and use tax number. OTR recognizes resale certificates only on OTR-authorized forms, so a home-state certificate is not a substitute.
- Buyer must be registered in District of Columbia?
- Yes
- Every purchaser, inside or outside the District, must register with OTR (Form FR-500) and include its DC sales and use tax account number, and the authorized certificate is requested each year through MyTax.DC.gov.
How to fill out and accept the certificate
- The purchaser registers with OTR, then logs into MyTax.DC.gov, opens its Sales and Use Tax account, chooses View other Options, and requests a Certificate of Resale under Certificates.
- The certificate lists the seller and purchaser names, trade names, addresses, and FEIN or SSN, plus the purchaser's DC sales and use tax account ID number.
- The owner or an authorized officer signs and dates it, and it applies to each order that shows the purchaser's DC account number until revoked in writing or expired.
- The seller can check validity on MyTax.DC.gov using the Search for Certificate/License Exemptions link and keeps the certificate on file for audit.
When a seller is protected
The vendor bears the burden of proving a sale was not at retail unless it timely accepts a resale certificate in good faith. Vendors must refuse certificates for items they know or should know are not for resale and are expected to use reasonable judgment. When OTR requests certificates, the vendor has 90 days to deliver them, certificates obtained during that period are independently verified, and certificates delivered later are not accepted.
Seller record-keeping
Not confirmed from official sources. Check with the District of Columbia Office of Tax and Revenue.
The District of Columbia Office of Tax and Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).
Common mistakes
- Accepting an expired certificate or one issued before the annual MyTax.DC.gov process, which OTR treats as bad faith.
- Accepting a certificate without the purchaser's DC sales and use tax account number, which makes it invalid.
- Using resale purchases for business use or giveaways without paying the tax, since the buyer then becomes the consumer and owes use tax.
Multistate certificates in District of Columbia
SST Certificate of Exemption
Unconfirmed
District of Columbia is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. DC uses Certificate of Resale OTR-368.
MTC Uniform Resale Certificate
No
MTC note: District of Columbia is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
District of Columbia resale certificate FAQ
What form is used for a resale certificate in District of Columbia?
District of Columbia's resale certificate is the Certificate of Resale, District of Columbia Sales and Use Tax (OTR-368), published by the District of Columbia Office of Tax and Revenue. Download it from the District of Columbia Office of Tax and Revenue website; sellers keep the completed certificate rather than sending it to the state.
Does District of Columbia accept multistate resale certificates?
District of Columbia is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. DC uses Certificate of Resale OTR-368. District of Columbia is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.
Do District of Columbia resale certificates expire?
Since November 1, 2017, an authorized DC resale certificate is valid for one year, carries an expiration date, and must be renewed through the annual process on MyTax.DC.gov. Accepting an expired certificate is treated as bad faith by the vendor.
Can an out-of-state business use a resale certificate in District of Columbia?
Purchasers located outside the District can use the OTR-368 only after registering with OTR by filing Form FR-500, because the certificate is valid only when it shows the purchaser's DC sales and use tax number. OTR recognizes resale certificates only on OTR-authorized forms, so a home-state certificate is not a substitute.
Related reading
- District of Columbia sales tax guide: rates, nexus thresholds and filing rules
- Resale certificates: who qualifies and how to get one
- How out-of-state resale certificates work
- Sales tax exemption guide
Sources
- DC OTR: Form OTR-368 Certificate of Resale (opens in a new tab)
- DC OTR: Exemptions - Audit Division (9 DCMR 414) (opens in a new tab)
- DC OTR: How to Request a Certificate of Resale (OTR-368) (opens in a new tab)
- DC OTR: MyTax.DC.gov Overview Guide (opens in a new tab)
- MTC Uniform Sales & Use Tax Resale Certificate (rev. 10/14/2022) (opens in a new tab)
- SST member state list (non-member) (opens in a new tab)
This page is general information, not tax or legal advice. Forms and rules change, so confirm with the District of Columbia Office of Tax and Revenue before you rely on a certificate.
Resale certificates in other states
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